https://www.taxtmi.com/caselaws?id=153196 Rectification under Section 35C(2) of the Central Excise Act is limited to correcting a mistake apparent from the record and cannot be used to review, recall, or re-argue a final refund order. Where the alleged error depends on reconsideration of the nature of the payment, the refund claim, or the applicability of the limitation under Section 11B, the issue is debatable and falls outside rectification jurisdiction. The Tribunal therefore treated such a challenge as an impermissible attempt to reopen the merits, confirming that patent and self-evident errors only may be corrected through rectification. en-us Wed, 04 Aug 2010 00:00:00 +0530 Fri, 19 Jul 2013 12:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153196 Rectification under Section 35C(2) of the Central Excise Act is limited to correcting a mistake apparent from the record and cannot be used to review, recall, or re-argue a final refund order. Where the alleged error depends on reconsideration of the nature of the payment, the refund claim, or the applicability of the limitation under Section 11B, the issue is debatable and falls outside rectification jurisdiction. The Tribunal therefore treated such a challenge as an impermissible attempt to reopen the merits, confirming that patent and self-evident errors only may be corrected through rectification. Case-Laws Central Excise Wed, 04 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153196